Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.
Cal. Rev. & Tax. Code § 24457
Corporate Distributions and Adjustments
Added by Stats. 2025, Ch. 231, Sec. 104
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.